13 Financial assets

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Recordkeeping, record, how to book financial assets.

In kontogrupp 13 recognized financial assets. They represent anläggningstillgångar and on the asset side of balance sheet.

Below are the various key accounts - you can read more about each main account by clicking below:

1310 Shares in group companies
1320 Long-term receivables from group companies
1330 Investments in associates
1340 Long-term receivables from associated companies
1350 Shares and securities of other companies
1360 Loans to members or relatives, långfristig of
1370 Deferred tax assets [Not K2]
1380 Other non-current receivables